1.audit 审计 u3k+ Xg:
2.attestation 鉴证 te:"1:e
3.credibility 可信赖程度 Tm3$|+}$f
4.audit of financial statements 财务报表审计 UdL`. D ,
5.agreed-upon procedures 执行商定程序 $ (zJ
6.high levels of assurance 高水平保证 -BoN}xE4
7.compilation 编制 "n]B~D
8.reliability 可靠性 kN]#;R 6
9.relevance 相关性 P9 %9/ B:-
10.professional skepticism 职业谨慎 OvK_CN{
11.objectivity 客观性 B r pin
12. professional competence 专业胜任能力 Rut6m5>
13.Senior/CPA-in-charge 项目经理 4-3B"
14.audit engagement letter 业务约定书 y/i"o-}}~|
15.recurring audit 连续审计 O
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16.the client 委托人 9m6 w.:S
17.change CPA 更换注册会计师 m,up37-{
18.the existing CPA 现任注册会计师 f "-<Z_
19.the successor CPA 后任注册会计师 Zs{ `Yf^
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20.the preceding CPA前任注册会计师 gWWy!H
21.issue the audit report 出具审计报告 }qlz^s
22.expert 专家 `H +Eo<U
23.the board of directors 董事会 -OkKLub
24.knowledge of the entity‘ s business 了解被审计单位情况 ~^5uOe
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25.assess material misstatement risks评估重大错报风险 {g
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d1E~H]X4
27.a general knowledge of —— 初步了解―――的情况 KqtI^qC8
28.a more knowledge of—— 进一步了解的情况 n$=n:$`q
29.the prior year‘s working papers 以前年度工作底稿 s{iYf :
30.minutes of meeting 会议纪要 eq4<
31.business risks 经营风险 HE( U0<9c
32.appropriateness 适当性 }y[o[>
33.accounting estimate 会计估计 %%k[TO
34.management representations 管理层声明 ,2kWj7H%7
35.going concern assumption 持续经营假设 ZcdS?Z2k
36.audit plan 审计计划 E RMh% C
37.significant audit areas 重点审计领域 T+.wJ W:jh
38.error 错误 A6UtpyS*'
39.fraud舞弊 R/^ rh
40.modified or additional procedures 修改或追加审计程序 KY"~Ta`
41.misappropriation of assets 侵占资产 -#Wc@\;
42.transactions without substance 虚假交易 F%Mlid;1
43.unusual pressures 异常压力 Bo~wD|E2
44.the suspected noncompliance 涉嫌存在违法行为 hQet?*diU
45.materialiy 重要性 qK#* UR0%
46.exceed the materiality level 超过重要性水平 yNN2}\[.
47.approach the materiality level 接近重要性水平 Y*AHwc<w`
48.an acceptably low level 可接受水平 \+> b W (
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Y5n pz^i
50.misstatements or omissions 错报或漏报 j`tUx#
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51.aggregate 总计 MBwp{ET!p
52.subsequent events 期后事项 <A6<q&g|E
53.adjust the financial statements 调整财务报表 m3|,c[M1
54.perform additional audit procedures 实施追加的审计程序 Aw
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55.audit risk 审计风险 i$
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56.detection risk 检查风险 tx.YW9xD
57.inappropriate audit opinion 不适当的审计意见 i2!{. *.
58.material misstatement 重大的错报 |mM7P^I
59.tolerable misstatement 可容忍错报 t)v#y!Ci"
60.the acceptable level of detection risk 可接受的检查风险
